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Tax losses and integrity measures

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Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses tax losses and integrity measures, including what their real significance is, dealing with entities with 'unrealised losses', 'cost base' adjustments, dealing with multiple losses.

Author profile

Andrew Clements FTI
Andrew Clements is a Senior Consultant in the Tax group at Mallesons with over 35 years’ experience. He has deep expertise in capital gains tax, consolidation, imputation and international tax work. Andrew’s practice concentrates on corporate tax, together with the tax consequences of dealing in intellectual property rights and with the taxation treatment of the funds management industry. He also has extensive experience in relation to both the tax and legal issues associated with employee share schemes and executive remuneration. Andrew is a member of the National Tax Leadership for Mallesons’ Generative-AI programs. In addition to using a broad range of Generative-AI tools in practice, he has directly supported the firm’s Innovation and executive leadership team with piloting new Gen-AI products and ensuring effective implementation across the Tax group. - Current at 23 February 2026
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This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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